上市公司对投资性房地产计量模式的选择研究.doc

摘要:我国经济市场的快速发展以及投资理念的转变，使得房地产市场呈现着十分活跃的发展态势。许多企业持有的房地产不仅仅是用作自身管理、生产经营活动场所和对外销售，而是用于赚取租金或增值收益，因此，许多企业十分重视房地产这一资产，并将其作为企业的一种重要的投资方式。2006年2月15日，我国颁布了新的企业会计准则，企业会计准则第3号《投资性房地产》将投资性房地产从固定资产中分离出来，将其作为资产单独列报，并将公允价值计量模式引入投资性房地产。本文主要研究新准则在上市公司中的使用情况以及公允价值计量对上市公司的影响；现阶段上市公司谨慎使用公允价值计量的原因以及影响上市公司计量模式选择的因素。本文首先对投资性房地产计量模式的相关理论进行论述，对比新旧会计准则，分析政策因素等外在因素对计量模式选择的外在影响。其次对投资性房地产计量模式的使用现状进行分析，最后分析了中茵股份投资性房地产计量模式变更对资产负债表和利润表的分析。

关键词 上市公司；投资性房地产；计量模式；公允价值计量

Abstract:With the rapid development of China’s market economy and the transformation of the investment concept, the development of the real estate market is very active. Many  enterprises holdings of real estate in addition to used for their own management, the production and business operation activities, and foreign sales, appeared to real estate for generating rent or value-added activities, investment property brought to the attention of the general enterprise, as an important investment way. On February 15,2006,our country has issued a new accounting standard for business enterprises and accounting standards for enterprises no.3:the investment real estate will be separated from fixed asset investment real estate, it separately presented as assets, and will be introduced to the investment real estate fair value measurement method. This paper mainly studies the use of new guidelines for listed companies situation and the influence of fair value to the company; Prudent use of listed companies at this stage the cause of the fair value model and the factors influencing the choice of measurement model of listed companies. This paper pattern for the measurement of the investment real estate related theory, contrast old and new accounting standards, analyses policy factors such as external factors that influence on measurement model selection. Secondly analyzes current situation of the investment real estate measurement model, and finally Join In(Holding) Co.,Ltd in investment real estate metering mode to change the analysis of the balance sheet and income statement.

Keywords  listed companies  investment property  measurement model  fair value